Distribution of the tax burden [PDF]
, 2018 Typescript ; Last 31 leaves are blank ; M.A. University of Missouri 1909 ; Date of publication unknown ; Accepting income as a basis for taxation, we will examine the various methods of raising revenue for Federal, State, and local purposes and see how near, according to our standard of measure, they come to realize in practice the principles upon ...
James Abner Carmack
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Tax burden and economic growth in Lesotho: An estimate of the optimal tax burden [PDF]
Accounting, 2021 Lesotho faces fiscal deficits due to high government expenditure as characterized by the huge wage bill regarded as one of the highest in the world (UNICEF, 2018).
Koatsa, Nthabiseng +2 more
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Views of Tax Agents on The Malaysian Tax System and Compliance Burden: Qualitative Analysis
Asian Journal of Accounting Perspectives, 2011 This study focuses on the compliance burden of Malaysian corporations from the perspective of tax agents. Two main areas are investigated, namely, suggestions for reducing the tax compliance burden of companies and improving the Malaysian tax system ...
Noor Sharoja Sapiei +3 more
doaj +9 more sources
The 'Taxing Wages' Approach to Measuring the Tax Burden on Labour [PDF]
SSRN Electronic Journal, 2003 This paper outlines the methodology used by the OECD in its Taxing Wages publication, compares this approach to other measures of the effective tax rate on labour and uses recent results to illustrate its use. It argues that the strength of this methodology lies in its ability to make international comparisons of tax systems, without being affected by ...
Christopher Heady
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Distribution of the increased tax burden for agricultural products and food in the Czech Republic [PDF]
Agricultural Economics (AGRICECON), 2012 The article determines the transfer rate of tax burden to the buyers of agricultural products and food consumer in the most recent major change in the reduced rates of value added tax in the Czech Republic in late 2007 and 2008.
Petr David
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Business Tax Burdens and Tax Reform [PDF]
Brookings Papers on Economic Activity, 2017 James R. Hines
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Impact of the Level and Structure of the Tax Burden on Citizens Inequality [PDF]
Финансовый журнал, 2023 The purpose of this study is to determine the impact of the structure and level of the tax burden on inequality of citizens, using the example of the countries of the Organization for Economic Cooperation and Development (OECD).
Andrey A. Pugachev
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Taxation features in the context of economic sectors of the constituent entity of the Russian Federation [PDF]
E3S Web of Conferences, 2021 The features of modern taxation in the context of economic sectors are considered on the example of a specific region of Russia. The structure of tax revenues, gross regional product, as well as our own calculations of the actual tax burden in the ...
Vasilyeva T. Yu. +3 more
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An overall effective tax rate for the Romanian companies listed on the regulated market of the Bucharest Stock Exchange [PDF]
Contabilitate şi Informatică de Gestiune, 2023 Research Question: How could we better measure the total tax burden of Romanian listed companies, what was its evolution what factors may influence it.
Costel Istrate
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Финансы: теория и практика, 2020 The relevance of the research topic is due to the role of tax policy and the impact of external and internal longterm factors affecting the slowdown of the Russian economy.
I. S. Bukina, A. I. Smirnov
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